LBTT on a £425,000 house in Scotland
Buying a £425,000 home in Scotland? A home mover pays £15,850 Land and Buildings Transaction Tax, 3.73% of the price.
- Moving home
- £15,850
- First-time buyer
- £15,250
- Second home or buy-to-let
- £49,850
- Same price in England
- £11,250
- HMRC 2026/27 rates
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LBTT on a £425,000 property in Scotland is £15,850 for a home mover, £15,250 for a first-time buyer and £49,850 for a second home or buy-to-let.
How £15,850 is worked out
| Portion of the price | Rate | Tax |
|---|---|---|
| £0 to £145,000 | 0% | £0 |
| £145,000 to £250,000 | 2% | £2,100 |
| £250,000 to £325,000 | 5% | £3,750 |
| £325,000 to £425,000 | 10% | £10,000 |
| Total stamp duty | 3.73% | £15,850 |
£425,000 across the UK
Property tax on a home mover's £425,000 purchase in each nation. Scotland charges less than England on cheaper homes and more on expensive ones, because its 10% band starts at £325,000.
The rest of a £425,000 purchase
With a 10% deposit you would borrow about £382,500. At 4.5% over 25 years that is £2,126 a month (see a £380,000 mortgage). Most lenders would want a household income of around £84,000: what £84,000 can borrow.
LBTT on nearby prices
Questions people ask
Do first-time buyers pay LBTT on £425,000?
Yes, £15,250. First-time buyer relief raises the nil rate band to £175,000, which saves up to £600.
How much LBTT is due on a £425,000 second home or buy-to-let?
£49,850. That is the normal LBTT of £15,850 plus the 8% Additional Dwelling Supplement on the whole price, £34,000.
How does Scotland compare with England on £425,000?
In England a home mover pays £11,250 stamp duty on £425,000, £4,600 less than the £15,850 LBTT in Scotland.